• IFRS Intelligence : Business Combinations

IFRS Intelligence : Business Combinations

09 April 2018

Original content provided by BDO Luxembourg

This publication brings together and summarises key guidance that you need to know for the practical application of International Financial Reporting Standards (IFRS) as they apply to business combinations. It is arranged in two main sections:

  • BDO’s popular IFRS at a Glance, which sets out a high level overview of IFRS 3 Business Combinations; and
  • Agenda decisions relating to business combinations issued by the IFRS Interpretations Committee together with BDO’s practical application guidance (‘BDO Knows’) for issues that are frequently encountered in practice.

BDO Knows covers issues which are drawn from our experience with the interpretation and application of IFRS in multiple jurisdictions worldwide.